Stop Tax Penalties on American Hostages Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 1868 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 1868 To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 5, 2025 Mr. Hill of Arkansas (for himself, Ms. Titus, Ms. Tenney, and Mr. Beyer) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to postpone tax deadlines and reimburse paid late fees for United States nationals who are unlawfully or wrongfully detained or held hostage abroad, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Stop Tax Penalties on American Hostages Act of 2025''. SEC. 2. POSTPONEMENT OF TAX DEADLINES FOR HOSTAGES AND INDIVIDUALS WRONGFULLY DETAINED ABROAD. (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7510 the following new section: ``SEC. 7511. TIME FOR PERFORMING CERTAIN ACTS POSTPONED FOR HOSTAGES AND INDIVIDUALS WRONGFULLY DETAINED ABROAD. ``(a) Time To Be Disregarded.-- ``(1) In general.--The period during which an applicable individual was unlawfully or wrongfully detained abroad, or held hostage abroad, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such individual-- ``(A) whether any of the acts described in section 7508(a)(1) were performed within the time prescribed thereof (determined without regard to extension under any other provision of this subtit